農漁會重設信用部後經營績效評估－ 以林內鄉農會信用部為例

Evaluation of the Performance of Re-Established Credit Departments of Farmers' Associations--A Case Study of the Credit Department of Lin-Nei Farmers' Association

黃國洲(Kuo-Chou Huang)

指導教授 ： 吳榮杰

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.10691

摘要

摘要
農漁會是台灣最重要的團體，在農業發展過程中，農漁會擔任政府與農漁民
之間的橋樑，充分發揮了居間協調溝通的功能，使政府各項農業政策得以落實，
在台灣農業發展上扮演了重要的角色；農漁會信用部向來為農漁會主要的經濟來
源，平均約佔農會收入90%，可見農會信用部對於農會的重要性，更是農漁民主
要的金融服務部門。
然而，政府為了整頓基層金融，財政部依據金融機構合併法第13 條第2 項規
定分別在2001 年、2002 年，強制將36 家經營不善之農漁會信用部讓與本國銀行
承受，故引發「1123 與農共生」大遊行，政府才停止繼續以金融機構合併法來合
併農漁會信用部，而以農業金融法第59 條為特別法之法源依據，重啓36 家農漁
會信用部重設之路。目前共有26 家農漁會信用部已完成重設，其重設之意義甚
大，更重要的是重設之後是否符合農民、社會與政府的期待。
有鑑於此，本研究藉由CAMEL 財務比例分析法，以雲林縣林內鄉農會重設
信用部為研究分析之主要對象，並和雲林縣其他農會信用部以及於2007 年重設信
用部之其他農會相互比較其經營績效。其後，依據上述分析結果，再運用SWOT
分析法與TOWS 矩陣分析策略，針對林內鄉農會信用部提出經營管理策略建議，
以協助林內鄉農會提升信用部競爭能力，使其能永續發展。
第一部份研究結果顯示：1.林內鄉農會信用部在2009 年，相對於2008 年，
其資產品質、流動性、經營與獲利能力均較佳，至於成長性表現則相差不多。雖
然在資本適足性顯示較弱，但2009 年時其BIS 仍能維持在19.89%水準。2.在
2008、2009 兩年後，林內鄉農會信用部相對於雲林縣其他農會信用部，於平均資
本適足性、資產品質、流動性及成長性表現均較優；而在經營能力方面，顯示2008
年表現較弱、2009 年則較優，另在平均獲利能力方面亦顯示較弱。3.林內鄉農會
信用部相對於2007 年其他重設信用部之農會，在平均資產品質、經營能力、獲利
IV
能力顯示較優；資本適足性、成長性平均表現差異不大，對於流動性平均顯示較
弱。
此外，透過SWOT 法與TOWS 矩陣分析策略結果，本研究提出以下數點經
營管理策略以供參考：1.加強推廣政府專案性貸款，以提升獲利能力及流動性； 2.
設立單一窗口，專人協助服務農民；3.增加星期六日上午九至十二時金融業務洽
詢；4.利澤農民，利用盈餘來協助農民推廣農業行銷農產品，讓農民看到農會的
用心，以提升存款規模；5.保持零逾放及優質農業金融使農民放心；6.加強與農業
金庫合作，增加金融商品與聯貸案來提升獲利能力、流動性及成長性，並擴大信
用部服務對象與營業項目，以發揮規模經濟效果；7.推動自動機器服務以降低成
本；8.加強教育訓練；9.農會信用部資訊充分揭露讓客戶放心；10.改善內部控制
及稽核制度來規避人為因素；11.放款案件加入信保基金來保障放款品質；12.積極
參與公益性活動以增取認同；13.建立全國農漁會資訊共用中心，利用資訊系統優
勢來協助代收業務及降低成本；14.貸款案件全部提送授信委員會議，且需全體委
員通過；15.記取失敗教訓不能重蹈覆轍。
關鍵詞：CAMEL、SWOT、TOWS、農業金融法、金融機構合併法

關鍵字

CAMEL ； SWOT ； TOWS ； 農業金融法 ； 金融機構合併法

並列摘要

ABSTRACT
Farmers’ and Fishermen’s Associations have been regarded as one of the most
important farmer’s organuzations in Taiwan. The Association provide the function in
bridging the government and farmers, which facilitated the implementation of
agricultural policies. In particular, the Credit Departments of Farmers’ and Fishermen’s
Associations have played an important role in financing Taiwan’s rural development.
The Credit Departments are also the main source of income to Farmers’ and
Fishermen’s Associations, which accounts for about 90% of the income in average.
According to Financial Institutions Merger Act; However, the Ministry of Finance
forced 36 poorly operated Credit Departments of Farmers’ and Fishermen’s
Associations to be merged by commercial banks, basing on Merger Act of Financial
Institution. In recent years, the government has agreed the 36 Farmers’ and
Fishermen’s Associations to apply for re-establishing their Credit Departments basing
on Agricultural Finance Law. So far, there have been 26 Credit Departments of
Farmers’ Associations re-established for the farmers and government to be expected.
Whether the re-estabished Credit Departments are performing well as expected by
the society is quite importment. Therefore, the objective of this research is to evaluate
the performance of the re-established Credit Department of Lin-Ne Farmers’
Association as well as the other re-establish Credit Departments, and compared their
performance with each other and with the Credit Departments of other Farmers’
Associations in Yun-Lin County. CAMEL is adopted to evaluate their financial ratios.
Management strategies using the SWOT and the TOWS methods are then suggested
for the Credit Department to enhance their competitiveness.
The major findings of the analysis are:
1. Comparing the performance of the Credit Department of Lin-Ne Farmers’
VI
Association in 2009 to 2008, it showed that 2009 was better in asset quality, liquidity,
management ability and profitability, but tied in growth ability. The capital adequacy
was worse, but it still remained at 19.89%.
2. Comparing the performance of the Credit Department of Lin-Ne in 2008 and 2009
with the Credit Departments of other Farmers’ Association in Yunlin County, lin-Ne is
better in capital adequacy, asset quality, liquidity and the average growth, the operating
capacity was weaker in 2008, but was stronger in 2009. Furthermore, it also showed
that the average profit of Lin-Ne was weaker.
3. Comparing the performance of the Credit Department of Lin-Ne with the other
Credit Departments re-establish in 2007, the asset quality, management ability and
profitability were all better. Capital adequacy showed no significant difference, but the
liquidity was weaker.
In addition, basing on SWOT and TOWS matrix analyses, several management
strategies for the Credit Department of Lin-Ne was proposed as follows:
1. Enhance the promotion of special government loans to improve the profitability
and liquidity. 2. Provide a special service unit to assist farmers. 3. Extend the business
hour of financial services from 9:00 A.M to 12:00 at noon on Saturday and Sunday. 4.
Apply the surpluses to serve the farmers through promoting and marketing of
agricultural products, so that farmers would realized the functions provided by the
Association and will therefore enhance the scale of deposits. 5. Maintain the UPL ratio
at 0 and pride good qualities of agricultural finance services to gain the trust from
farmers. 6. Enhance the cooperation with Agricultural Bank to expand the mutual loans
and scope of financial services to improve profitability, liquidity and growth. 7.
Promote the service of automatic machines to reduce costs. 8. Strengthen education
and training of faculties. 9. Transparentize performance information to gain the
confidence of customers.10. Improve internal auditing and inspection system to avoid
VII
corrupt practices. 11. Apply loan guarantees from Credit Guarantee Fund to improve
the loan quality. 12. Participate in public welfare activities to obtain more recognition
establish good well. 13. Joint and cooperate with the Joint Information Center of
Farmers’ and Fishermen’s Association to reduce the operation costs and to expand the
operation business. 14. Loans are to be approved by all members of the Loan
Committee. 15. Learn the lessons from failure and never make the same mistakes
again.
Key Words: CAMEL, SWOT, TOWS, Agricultural Financial Law, Financial
Institutions Merger Law

並列關鍵字

CAMEL ； SWOT ； TOWS ； Agricultural Financial Law ； Financial Institutions Merger Law

參考文獻

王克陸、彭雅惠，2004。「應用隨機前緣成本法於台灣農會信用部之效率評估之研究」，『台灣管理學刊』，4卷，1期，43-58。

林寶安，2002。「台灣消費金融的演變及其社會經濟意義」，『台灣社會學刊』。27：10762頁。

胡忠一，2006。我國農產品產銷履歷制度推動現況。農業貿易人才訓練班－出口實務班。

馮慧娟，2005。「農金法對農會信用部經營效率影響之實證研究」。碩士論文，中原大學會計研究所。

劉清榕，1999。「Compact Service Activities of Farmers’ Association in Taiwan」，農學推廣學報，台灣大學農業推廣學系，45-62頁。